現金流量表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金流量表可以看出盈餘的品質
- 小心自由現金流量近3年都小於0的公司
- 營運現金流量要大於稅後淨利，除非受到應收帳款和存貨影響
- 營運現金流量不應該都是流出
- 其它調整項如果佔太大比例可能有問題
- 注意增加的資本支出是不是能在以後帶來更多的營運現金流量
- 注意折舊的增減對毛利率的影響
- 約當比率 = 營運現金流量 / (稅後淨利+折舊+攤提), 這個比例越接近100%代表公司專注本業且實際能賺到錢
| 營運現金流量 YoY | 投資現金流量 YoY | 籌資現金流量 YoY | 其他營業調整項 YoY | 自由現金流量 YoY | 資本支出 YoY | 其他投資調整項 YoY | 資本支出佔營收(%) YoY | 營業利益 YoY | 稅後淨利 YoY | 折舊 YoY | 攤提 YoY | 約當比率(%) YoY | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 5.3 | -12.69 | -2.46 | 0 | -3.84 | 0 | -0.01 | 0 | 2.84 | -18.16 | 2.45 | -5.77 | -0.01 | 0 | 9.55 | -4.89 | 6.15 | 11.41 | 5.3 | 6.0 | 0.9 | 4.65 | 0.01 | 0.0 | 85.35 | -17.47 |
| 2022 (9) | 6.07 | 1858.06 | -2.6 | 0 | 1.02 | 0 | 0.03 | 50.0 | 3.47 | 0 | 2.6 | 85.71 | 0 | 0 | 10.04 | 48.34 | 5.52 | 74.68 | 5.0 | 87.97 | 0.86 | 8.86 | 0.01 | 0.0 | 103.41 | 1054.16 |
| 2021 (8) | 0.31 | -90.52 | -1.41 | 0 | -0.85 | 0 | 0.02 | 0 | -1.1 | 0 | 1.4 | -23.5 | -0.01 | 0 | 6.77 | -43.36 | 3.16 | 26.4 | 2.66 | 35.71 | 0.79 | 3.95 | 0.01 | 0.0 | 8.96 | -92.52 |
| 2020 (7) | 3.27 | -8.91 | -1.84 | 0 | 2.43 | 0 | -0.07 | 0 | 1.43 | -23.94 | 1.83 | 7.02 | 0 | 0 | 11.95 | 0.87 | 2.5 | 13.12 | 1.96 | 8.29 | 0.76 | -3.8 | 0.01 | 0.0 | 119.78 | -12.92 |
| 2019 (6) | 3.59 | 142.57 | -1.71 | 0 | -1.35 | 0 | 0.05 | 0 | 1.88 | 106.59 | 1.71 | 205.36 | 0 | 0 | 11.85 | 181.66 | 2.21 | 22.1 | 1.81 | 13.12 | 0.79 | 21.54 | 0.01 | 0.0 | 137.55 | 110.04 |
| 2018 (5) | 1.48 | 260.98 | -0.57 | 0 | -1.01 | 0 | -0.07 | 0 | 0.91 | 0 | 0.56 | -1.75 | 0 | 0 | 4.21 | -23.6 | 1.81 | 32.12 | 1.6 | 26.98 | 0.65 | 16.07 | 0.01 | 0.0 | 65.49 | 192.29 |
| 2017 (4) | 0.41 | 0 | -0.57 | 0 | 0.28 | -86.98 | 0.06 | 0 | -0.16 | 0 | 0.57 | -76.83 | 0 | 0 | 5.51 | -79.36 | 1.37 | 6.2 | 1.26 | 14.55 | 0.56 | 33.33 | 0.01 | 0 | 22.40 | 0 |
| 2016 (3) | -0.34 | 0 | -2.44 | 0 | 2.15 | 0 | -0.1 | 0 | -2.78 | 0 | 2.46 | 0 | -0.02 | 0 | 26.68 | 0 | 1.29 | 0 | 1.1 | 0 | 0.42 | 0 | 0 | 0 | -22.37 | 0 |
| 營運現金流量 QoQ YoY | 投資現金流量 QoQ YoY | 籌資現金流量 QoQ YoY | 其他營業調整項 QoQ YoY | 自由現金流量 QoQ YoY | 資本支出 QoQ YoY | 其他投資調整項 QoQ YoY | 資本支出佔營收(%) QoQ YoY | 營業利益 QoQ YoY | 稅後淨利 QoQ YoY | 折舊 QoQ YoY | 攤提 QoQ YoY | 約當比率(%) QoQ YoY | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.84 | -37.31 | 37.7 | -0.14 | 54.84 | 76.27 | -0.29 | 86.06 | 25.64 | 0 | -100.0 | 100.0 | 0.7 | -32.04 | 3400.0 | 0.14 | -54.84 | -76.67 | 0 | 0 | -100.0 | 2.33 | -53.33 | -74.18 | 1.43 | 0.7 | -13.86 | 1.14 | -17.39 | -25.97 | 0.23 | 4.55 | 4.55 | 0 | 0 | 0 | 61.31 | -26.79 | 76.91 |
| 24Q2 (19) | 1.34 | 44.09 | 94.2 | -0.31 | 22.5 | 26.19 | -2.08 | -5300.0 | 35.4 | 0.01 | 0 | 0.0 | 1.03 | 94.34 | 281.48 | 0.31 | -20.51 | -24.39 | 0 | 100.0 | 100.0 | 5.00 | -21.41 | -25.98 | 1.42 | 16.39 | -3.4 | 1.38 | 11.29 | -2.13 | 0.22 | -4.35 | -4.35 | 0 | 0 | 0 | 83.75 | 32.38 | 99.06 |
| 24Q1 (18) | 0.93 | -51.05 | -55.71 | -0.4 | 61.17 | 4.76 | 0.04 | 122.22 | 180.0 | 0 | -100.0 | 0 | 0.53 | -39.08 | -68.45 | 0.39 | -61.76 | -7.14 | -0.01 | 0 | 0 | 6.36 | -59.08 | -3.51 | 1.22 | -28.65 | -7.58 | 1.24 | -5.34 | 19.23 | 0.23 | 4.55 | 4.55 | 0 | 0 | 0 | 63.27 | -49.05 | -62.04 |
| 23Q4 (17) | 1.9 | 211.48 | -26.07 | -1.03 | -74.58 | -27.16 | -0.18 | 53.85 | -700.0 | 0.02 | 150.0 | -66.67 | 0.87 | 4250.0 | -50.57 | 1.02 | 70.0 | 25.93 | 0 | -100.0 | 0 | 15.55 | 72.07 | 36.1 | 1.71 | 3.01 | -6.04 | 1.31 | -14.94 | -6.43 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0 | 124.18 | 258.3 | -21.72 |
| 23Q3 (16) | 0.61 | -11.59 | -56.74 | -0.59 | -40.48 | 18.06 | -0.39 | 87.89 | -25.81 | -0.04 | -500.0 | -300.0 | 0.02 | -92.59 | -97.1 | 0.6 | 46.34 | -16.67 | 0.01 | 200.0 | 0 | 9.04 | 33.78 | -19.05 | 1.66 | 12.93 | 21.17 | 1.54 | 9.22 | 18.46 | 0.22 | -4.35 | 0.0 | 0 | 0 | 0 | 34.66 | -17.62 | -62.64 |
| 23Q2 (15) | 0.69 | -67.14 | -42.98 | -0.42 | 0.0 | 14.29 | -3.22 | -6340.0 | -478.82 | 0.01 | 0 | 200.0 | 0.27 | -83.93 | -62.5 | 0.41 | -2.38 | -16.33 | -0.01 | 0 | 0 | 6.75 | 2.44 | -14.67 | 1.47 | 11.36 | 17.6 | 1.41 | 35.58 | 11.9 | 0.23 | 4.55 | 4.55 | 0 | 0 | 0 | 42.07 | -74.76 | -48.54 |
| 23Q1 (14) | 2.1 | -18.29 | 138.64 | -0.42 | 48.15 | 27.59 | -0.05 | -266.67 | -111.36 | 0 | -100.0 | 100.0 | 1.68 | -4.55 | 460.0 | 0.42 | -48.15 | -27.59 | 0 | 0 | 0 | 6.59 | -42.29 | -29.97 | 1.32 | -27.47 | 22.22 | 1.04 | -25.71 | 0.97 | 0.22 | 0.0 | 4.76 | 0 | 0 | 0 | 166.67 | 5.06 | 134.85 |
| 22Q4 (13) | 2.57 | 82.27 | 614.0 | -0.81 | -12.5 | -37.29 | 0.03 | 109.68 | 111.54 | 0.06 | 700.0 | 250.0 | 1.76 | 155.07 | 261.47 | 0.81 | 12.5 | 35.0 | 0 | 0 | 0 | 11.42 | 2.34 | 23.39 | 1.82 | 32.85 | 82.0 | 1.4 | 7.69 | 70.73 | 0.22 | 0.0 | 4.76 | 0 | 0 | 0 | 158.64 | 71.02 | 426.8 |
| 22Q3 (12) | 1.41 | 16.53 | 605.0 | -0.72 | -46.94 | -350.0 | -0.31 | -136.47 | -933.33 | -0.01 | 0.0 | 88.89 | 0.69 | -4.17 | 1625.0 | 0.72 | 46.94 | 380.0 | 0 | 0 | 100.0 | 11.16 | 41.02 | 289.95 | 1.37 | 9.6 | 50.55 | 1.3 | 3.17 | 71.05 | 0.22 | 0.0 | 10.0 | 0 | 0 | 0 | 92.76 | 13.46 | 345.26 |
| 22Q2 (11) | 1.21 | 37.5 | 572.22 | -0.49 | 15.52 | -172.22 | 0.85 | 93.18 | 273.47 | -0.01 | 0.0 | -107.14 | 0.72 | 140.0 | 0 | 0.49 | -15.52 | 157.89 | 0 | 0 | 100.0 | 7.92 | -15.93 | 91.65 | 1.25 | 15.74 | 98.41 | 1.26 | 22.33 | 121.05 | 0.22 | 4.76 | 15.79 | 0 | 0 | 0 | 81.76 | 15.2 | 245.2 |
| 22Q1 (10) | 0.88 | 276.0 | 109.52 | -0.58 | 1.69 | -23.4 | 0.44 | 269.23 | 728.57 | -0.01 | 75.0 | -200.0 | 0.3 | 127.52 | 700.0 | 0.58 | -3.33 | 23.4 | 0 | 0 | 0 | 9.42 | 1.69 | -12.66 | 1.08 | 8.0 | 74.19 | 1.03 | 25.61 | 101.96 | 0.21 | 0.0 | 16.67 | 0 | 0 | 0 | 70.97 | 246.19 | 16.59 |
| 21Q4 (9) | -0.5 | -350.0 | -142.74 | -0.59 | -268.75 | -25.53 | -0.26 | -766.67 | -111.87 | -0.04 | 55.56 | 92.73 | -1.09 | -2825.0 | -255.71 | 0.6 | 300.0 | 30.43 | 0 | 100.0 | 0 | 9.26 | 223.46 | -24.32 | 1.0 | 9.89 | 100.0 | 0.82 | 7.89 | 148.48 | 0.21 | 5.0 | 10.53 | 0 | 0 | 0 | -48.54 | -333.01 | -121.57 |
| 21Q3 (8) | 0.2 | 11.11 | -81.48 | -0.16 | 11.11 | 68.0 | -0.03 | 93.88 | 96.15 | -0.09 | -164.29 | -80.0 | 0.04 | 0 | -93.1 | 0.15 | -21.05 | -70.0 | -0.01 | 0.0 | 0 | 2.86 | -30.7 | -74.64 | 0.91 | 44.44 | -6.19 | 0.76 | 33.33 | 1.33 | 0.2 | 5.26 | 5.26 | 0 | 0 | 0 | 20.83 | -12.04 | -81.87 |
| 21Q2 (7) | 0.18 | -57.14 | 38.46 | -0.18 | 61.7 | 35.71 | -0.49 | -600.0 | -157.65 | 0.14 | 1300.0 | 450.0 | 0 | 100.0 | 100.0 | 0.19 | -59.57 | -32.14 | -0.01 | 0 | 0 | 4.13 | -61.68 | -51.61 | 0.63 | 1.61 | 75.0 | 0.57 | 11.76 | 96.55 | 0.19 | 5.56 | 0.0 | 0 | 0 | 0 | 23.68 | -61.09 | -12.55 |
| 21Q1 (6) | 0.42 | -64.1 | -52.81 | -0.47 | 0.0 | 20.34 | -0.07 | -103.2 | -141.18 | 0.01 | 101.82 | -98.28 | -0.05 | -107.14 | -116.67 | 0.47 | 2.17 | -20.34 | 0 | 0 | 0 | 10.78 | -11.89 | -29.66 | 0.62 | 24.0 | -8.82 | 0.51 | 54.55 | -13.56 | 0.18 | -5.26 | -5.26 | 0 | 0 | 0 | 60.87 | -72.95 | -46.65 |
| 20Q4 (5) | 1.17 | 8.33 | 28.57 | -0.47 | 6.0 | -34.29 | 2.19 | 380.77 | 465.0 | -0.55 | -1000.0 | -1475.0 | 0.7 | 20.69 | 25.0 | 0.46 | -8.0 | 31.43 | 0 | 0 | 0 | 12.23 | 8.39 | 28.28 | 0.5 | -48.45 | 8.7 | 0.33 | -56.0 | 3.12 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0 | 225.00 | 95.83 | 26.1 |
| 20Q3 (4) | 1.08 | 730.77 | 0.0 | -0.5 | -78.57 | 0.0 | -0.78 | -191.76 | 0.0 | -0.05 | -25.0 | 0.0 | 0.58 | 486.67 | 0.0 | 0.5 | 78.57 | 0.0 | 0 | 0 | 0.0 | 11.29 | 32.22 | 0.0 | 0.97 | 169.44 | 0.0 | 0.75 | 158.62 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0.0 | 114.89 | 324.22 | 0.0 |
| 20Q2 (3) | 0.13 | -85.39 | 0.0 | -0.28 | 52.54 | 0.0 | 0.85 | 400.0 | 0.0 | -0.04 | -106.9 | 0.0 | -0.15 | -150.0 | 0.0 | 0.28 | -52.54 | 0.0 | 0 | 0 | 0.0 | 8.54 | -44.3 | 0.0 | 0.36 | -47.06 | 0.0 | 0.29 | -50.85 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0.0 | 27.08 | -76.26 | 0.0 |
| 20Q1 (2) | 0.89 | -2.2 | 0.0 | -0.59 | -68.57 | 0.0 | 0.17 | 128.33 | 0.0 | 0.58 | 1350.0 | 0.0 | 0.3 | -46.43 | 0.0 | 0.59 | 68.57 | 0.0 | 0 | 0 | 0.0 | 15.32 | 60.69 | 0.0 | 0.68 | 47.83 | 0.0 | 0.59 | 84.38 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0.0 | 114.10 | -36.05 | 0.0 |
| 19Q4 (1) | 0.91 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | -0.6 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.54 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 178.43 | 0.0 | 0.0 |
